People Ex Rel. Callahan v. Gulf, Mobile & Ohio Railroad

To deny a hearing on the merits because of a pleading defect seems to me violative of both the letter and spirit of modern procedural statutes and rules of practice. As a result of both legislative enactment and prior judicial opinion, this court is committed to the position that pleadings are to be liberally construed with a view of doing substantial justice between the parties.

Section 235 of the Revenue Act of 1939 requires a taxpayer to specify “the particular cause of objection” and directs the court to “determine the matter in a summary manner, without pleadings, and * * * pronounce…